Federal Register / Vol. 89, No. 34 / Tuesday, February 20, 2024 / Notices 12945 

TaxpayerAdvocacyPanel@irs.gov. For 

questions about TAP, call the TAP tollfree number, 1–888–912–1227. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given under section 10(a)(2) of 

the Federal Advisory Committee Act, 5 

U.S.C. App. (1988), and with the 

approval of the Secretary of the 

Treasury to announce the charter 

renewal for the Taxpayer Advocacy 

Panel Committee (TAP). The TAP 

purpose is to provide a taxpayer 

perspective to the Internal Revenue 

Service (IRS) on critical tax 

administrative programs. The TAP shall 

provide listening opportunities for 

taxpayers to independently identify 

suggestions or comments to improve IRS 

customer service through grass roots 

outreach efforts, and have direct access 

to elevate improvement 

recommendations to the appropriate 

operating divisions. The TAP shall also 

serve as a focus group to provide 

suggestions and/or recommendations 

directly to IRS management on IRS 

strategic initiatives. 

Dated: February 13, 2024. 

Shawn Collins, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2024–03332 Filed 2–16–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2024–2 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), as part of its continuing effort to 

reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning, 

Miscellaneous Changes Under the 

SECURE 2.0 Act of 2022. 

DATES: Written comments should be 

received on or before April 22, 2024 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include ‘‘OMB Number 1545–2317— 

Miscellaneous Changes Under the 

SECURE 2.0 Act of 2022’’ in the subject 

line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at (202) 

317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Miscellaneous Changes Under 

the SECURE 2.0 Act of 2022. 

OMB Number: 1545–2317. 

Notice Number: 2024–2. 

Abstract: Section 72(t)(1) generally 

imposes a 10 percent additional tax on 

any distribution from a qualified 

retirement plan within the meaning of 

section 4974(c), unless the distribution 

qualifies for one of the exceptions listed 

in section 72(t)(2). Section 72(t)(2)(L)(iii) 

provides that, in order to be considered 

a terminally ill individual, an employee 

must furnish sufficient evidence to the 

plan administrator. This information 

will be used by a plan administrator to 

determine whether an individual is 

eligible for a terminal illness 

distribution and thus eligible for the 

exception to the 10 percent additional 

tax under section 72(t)(2)(L). 

Current Actions: There are no changes 

to the notice at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

Households. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 15 

mins. 

Estimated Total Annual Burden 

Hours: 125. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. Comments 

will be of public record. Comments are 

invited on: (a) whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information has practical utility; (b) the 

accuracy of the agency’s estimate of the 

burden of the collection of information; 

(c) ways to enhance the quality, utility, 

and clarity of the information to be 

collected; (d) ways to minimize the 

burden of the collection of information 

on or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: February 12, 2024. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2024–03367 Filed 2–16–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Agency Collection Activities; 

Requesting Comments on Certified 

Professional Employer Organization 

(CPEO) Program 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

CPEO online system Identity 

Verification Application, Responsible 

Individual Personal Attestation (RIPA), 

Certified Professional Employer 

Organization Application, Form 14751, 

Form 8973, and TD 9860. 

DATES: Written comments should be 

received on or before April 22, 2024 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include ‘‘OMB Control No. 1545–2266’’ 

in the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through 

email at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 


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12946 Federal Register / Vol. 89, No. 34 / Tuesday, February 20, 2024 / Notices 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Certified Professional Employer 

Organization (CPEO) Forms. 

OMB Number: 1545–2266. 

Form Name/Number: Identity 

Verification Application, Responsible 

Individual Personal Attestation (RIPA), 

Certified Professional Employer 

Organization Application, Form 14751, 

and Form 8973. 

Regulation Project Number: TD 9860. 

Abstract: Section 206 of the 

Achieving a Better Life Experience 

(ABLE) Act passed Dec. 19, 2014) 

created the Certified Professional 

Employer Organization (CPEO) 

designation. The application, attestation 

and supporting information is used by 

the IRS to qualify professional employer 

organizations to become and remain a 

Certified Professional Employer 

Organization, which entitles them to 

certain tax benefits. This certification is 

renewed annually and the CPEO will 

submit annual and quarterly financial 

statements in addition to supporting 

documentation. Responsible individuals 

will submit annual attestation forms and 

fingerprint cards. The Identity 

Verification Application, Responsible 

Individual Personal Attestation (RIPA), 

Certified Professional Employer 

Organization Application, Form 14751, 

Certified Professional Employer 

Organization Surety Bond, Form 8973, 

Certified Professional Employer 

Organization/Customer Reporting 

Agreement, and TD 9860, Certified 

Professional Employer Organizations, 

will only be used by program applicants 

and related responsible individuals. 

Current Actions: There are changes to 

the existing collection. Form 14737 and 

Form 14737–A have been replaced by 

the CPEO online system. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations & Individuals. 

Identity Verification Application: 

Estimated Number of Respondents: 

565. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 5,141. 

Responsible Individual Personal 

Attestation (RIPA): 

Estimated Number of Respondents: 

565. 

Estimated Time per Respondent: 40 

hours. 

Estimated Total Annual Burden 

Hours: 22,600. 

Certified Professional Employer 

Organization Application: 

Estimated Number of Respondents: 

120. 

Estimated Time per Respondent: 77 

hours, 45 minutes. 

Estimated Total Annual Burden 

Hours: 9,330. 

Form 14751: 

Estimated Number of Respondents: 

170. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 340. 

Form 8973: 

Estimated Number of Respondents: 

41,350. 

Estimated Time per Respondent: 1.5 

hours. 

Estimated Total Annual Burden 

Hours: 62,025. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: February 14, 2024. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2024–03362 Filed 2–16–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0209] 

Agency Information Collection 

Activity: Application for Work Study 

Allowance, Student Work Study 

Agreement-Advance Payment, 

Extended Student Work Study 

Agreement, Student Work Study 

Agreement 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

revision of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before April 22, 2024. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0209’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 810 Vermont Ave. NW, 

Washington, DC 20420, (202) 266–4688 

or email maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0209’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) whether the proposed 

collection of information is necessary 


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